ACCESS! AS: årsregnskap 1993 vs 1992
Stronger earnings
Summary
What changed
Comparing Årsregnskap 1993 with 1992 for ACCESS! AS. Revenue 1.66m NOK → 1.65m NOK (-0.9%). Net result +108.6k NOK → +147.9k NOK. Equity 179.7k NOK → 287.2k NOK.
On the constructive side: net result improved; equity strengthened. Pressures included: revenue fell; operating result weakened; current ratio dropped below 1×.
Net tougher year on the published lines.
At a glance
Scorecard
What improved
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↑
Net result improved
Net result +108.6k NOK → +147.9k NOK (net margin 6.5% → 9.0%). Calculated
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↑
Equity strengthened
Book equity 179.7k NOK → 287.2k NOK (equity ratio 19.5% → 62.6%). Calculated
What deteriorated
-
↓
Revenue fell
Operating income / revenue moved from 1.66m NOK to 1.65m NOK (-0.9% YoY). Calculated
-
↓
Operating result weakened
Operating result +615.5k NOK → +199.5k NOK (op. margin 37.0% → 12.1%). Calculated
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↓
Current ratio dropped below 1×
Current ratio 1.07× → 0.94× — short-term liabilities now exceed liquid/current assets on the published lines. Calculated
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↓
COGS moved
COGS / varekostnad 0 NOK → 493.2k NOK (None YoY). Calculated